ABSTRACT
This case study focuses on the application of environmental management accounting (EMA) at Tan Loc Food Processing Co. (referred to as Tan Loc), a small, family-run enterprise in Hue, the ancient capital in the centre of Vietnam. The company manually produces local food specialities and does not possess specialised production equipment. Nevertheless, environmental issues such as odour, organic waste, and wastewater treatment are of importance. Prior to the case study no environmental management or environmental accounting was in place. Hence, the implementation of EMA aimed at providing basic information for increasing eco-efficiency at the current production site as well as for a planned new site.
